https://www.taxtmi.com/caselaws?id=94324 Proceedings under Section 35E had to be confined to the ground arising from the Assistant Collector's order, so the Revenue could not enlarge the challenge before the Collector (Appeals) by introducing a new basis not considered below. The Collector (Appeals) therefore lacked jurisdiction to decide that fresh ground, and that aspect of the Revenue's appeal failed. On classification, sodium carboxymethyl cellulose was treated as a cellulose ether and chemical derivative of cellulose under Tariff Item 15A(1); the argument for the residuary Tariff Item 68 was rejected because the specific entry for cellulose ethers and other cellulose derivatives prevailed over the residuary entry. en-us Tue, 01 Jan 1991 00:00:00 +0530 Mon, 21 Nov 2011 16:20:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94324 Proceedings under Section 35E had to be confined to the ground arising from the Assistant Collector's order, so the Revenue could not enlarge the challenge before the Collector (Appeals) by introducing a new basis not considered below. The Collector (Appeals) therefore lacked jurisdiction to decide that fresh ground, and that aspect of the Revenue's appeal failed. On classification, sodium carboxymethyl cellulose was treated as a cellulose ether and chemical derivative of cellulose under Tariff Item 15A(1); the argument for the residuary Tariff Item 68 was rejected because the specific entry for cellulose ethers and other cellulose derivatives prevailed over the residuary entry. Case-Laws Central Excise Tue, 01 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94324